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Opinion 90-21
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN … by the secretary to the supervisor and may be retained in the supervisors office after audit and payment …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 2003-1
… the town board. You ask whether the cost of an improvement for an extension to an existing town water district is borne … the original district. Subdivision 5 also makes provision for charging to the properties within the extension a portion … is no corresponding provision in section 202(5), however, for charging any portion of the expense of the extension to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… oversight and enforcement of compliance with the state’s dam safety regulations to guard against potential costly and … today by New York State Comptroller Thomas P. DiNapoli. “Dam failures are rare in New York, and we want to keep it … parties or local municipalities, and the law requires dam owners to operate and maintain dams in a safe condition. …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesOpinion 96-21
… district was established in 1987 pursuant to a petition of property owners which asked the town board to expend a …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 99-11
… You ask whether it is proper for a school district to pay for the framing of a cancelled bond issued by the school … our opinion that it would be a proper district expense to pay for the framing. December 24, 1999 Barbara A. Scheiner, … Whether it is proper for a school district to pay for the framing of a cancelled bond to be presented to a …
https://www.osc.ny.gov/legal-opinions/opinion-99-11State Comptroller DiNapoli Releases Audits
… claims; CVS Caremark did not perform on-site audits of all the top 50 paid pharmacies for calendar years 2019–2023, …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsNew York City Airport Lease
… determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease … City (City) and the Port Authority of New York and New Jersey (Port Authority) negotiated a lease agreement (lease) … Interest Port Authority of New York and New Jersey: Inspecting Highway Bridges and Repairing Defects …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseDiNapoli Expands State Pension Fund's In-State Investment Program
… an in-state-focused fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD … move to the next level,” said DiNapoli. “By working with Hamilton Lane, we’ve joined with five major banks to bridge … million to the program, which, combined with funding from Hamilton Lane and participating banks, will deliver $200 …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programState Comptroller DiNapoli Releases Audits
… of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 … years, providing no assurance the funds were used for course conversion and OER activities. CUNY also spent …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) The Mitchell-Lama Housing program was … and Regulations, program developments must open a bank account to deposit all rent receipts and other miscellaneous operating income and use this account to disperse all expenses for operations. Auditors …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Improper Medicaid Payments for Recipients in Hospice Care (Follow-Up) (2019-F-59) An … identified over $8 million in improper Medicaid payments for medical services provided to recipients receiving hospice … (DOE): Compliance with Special Education Regulations for the Provision of Services (2018-N-5) Auditors determined …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-108
… Purpose To notify the Division of State Police of the procedures for … Fiscal Year 2008-2009 will be based on the bargaining unit to which a member was assigned on the date of participation … leave and pass the 2008-2009 fitness test may be entitled to Fitness Bonus Payments 2005, 2006 and 2007. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-108-fitness-bonus-payment-fiscal-year-2008-09State Police Bulletin No. SP-154
… Purpose To provide the Division of State Police instructions for … BU62 who meet the eligibility criteria Background Pursuant to Chapter 70 of the Laws of 2009 which implemented the … bonus payment amount is based on the bargaining unit to which a member was assigned on the date of the physical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-154-2013-2014-state-police-fitness-bonus-paymentState Police Bulletin No. SP-103
… Purpose To notify the Division of State Police of the procedures for … Fiscal Year 2007-2008 will be based on the bargaining unit to which a member was assigned on the date of participation … leave and pass the 2007-2008 fitness test may be entitled to Fitness Bonus Payments 2004, 2005 and 2006. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-103-fitness-bonus-payment-fiscal-year-2007-08State Agencies Bulletin No. 2284
… but is not included in the calculation of overtime. Tax Information: These monies are taxable income subject to … Form W-2. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outDiNapoli Releases Report on Pre-Pandemic Migration Trends
… of household filers). Part-Year Taxpayer Trends The net movements of part-year taxpayers can impact collections over …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsState Comptroller DiNapoli Releases Audits
… of Taxation and Finance — Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up) (2021-F-30) An audit issued in 2020 looked at … to allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as they are required to do by …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-162
… but is not included in the calculation of overtime. Tax Information The State Police Holiday Bonus Payment is … taxes will be calculated using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. If the employee has any additional tax amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-162-2015-state-police-holiday-bonus-paymentSUNY Bulletin No. SU-149
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-149-january-1-2008-500-lump-sum-payment-certain-part-timeNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… state faces many challenges ahead. While personal income tax collections were strong in December, the future is clouded with uncertainty. The federal tax bill’s impact on New York’s budget is yet to be fully …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposal